{
  "summary": "In the European Union tariff, line 4906 00 00 00 covers plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing. The general (MFN) duty rate is 0%. It falls under HS subheading 4906.00 in heading 49.06 (chapter 49).",
  "updatedAt": "2026-10-11",
  "facts": [
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      "value": "4906 00 00 00",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
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      "label": "Covers",
      "value": "Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
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      "label": "Duty (MFN)",
      "value": "0%",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
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      "label": "Preferential rates",
      "value": "From 0% (2 programmes or origins)",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
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      "label": "Additional duties",
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    {
      "label": "Import VAT/GST in the European Union",
      "value": "VAT 21%",
      "source": "border.bot release EU:taxes #1"
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      "label": "De minimis in the European Union",
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      "source": "https://eur-lex.europa.eu/eli/reg/2026/382/oj"
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      "label": "Tariff",
      "value": "European Union",
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      "value": "4906.00",
      "source": null,
      "url": "https://border.bot/hs-codes/490600"
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  "faq": [
    {
      "question": "What does tariff line 4906 00 00 00 cover in the European Union tariff?",
      "answer": "In the European Union tariff, line 4906 00 00 00 covers plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing."
    },
    {
      "question": "What is the general (MFN) duty on 4906 00 00 00 in the European Union?",
      "answer": "The general (MFN) duty rate is 0%. The rate is published on 4900 00 00 00."
    },
    {
      "question": "Which preferential rates apply to 4906 00 00 00?",
      "answer": "Duty-free entry applies to goods from the United Kingdom and the United States."
    }
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  "sections": [
    {
      "id": "covers",
      "title": "What this line covers",
      "text": [
        "In the European Union tariff, line 4906 00 00 00 covers plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing.",
        "Its legal text is “Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing”."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "It falls under HS subheading 4906.00 in heading 49.06 (chapter 49). The first six digits are the Harmonized System code; the 4 digits after them are added by the European Union tariff."
      ]
    },
    {
      "id": "duty",
      "title": "Duty",
      "text": [
        "The general (MFN) duty rate is 0%.",
        "The rate is published on 4900 00 00 00.",
        "Duty-free entry applies to goods from the United Kingdom and the United States."
      ]
    },
    {
      "id": "local",
      "title": "Import VAT and de minimis in the European Union",
      "text": [
        "The European Union charges VAT on imports at a standard rate of 21%.",
        "From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "National tariff lines under 4906.00 are live on border.bot for the United States (1 line, also used by 1 other country)."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.",
        "The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.",
        "The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.",
        "This page was last updated on 11 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
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